SHREE SHANTINATHJI JAIN SHWETAMBAR MURTIPUJAK TRUST,BANGALORE vs. THE COMMISSIONER OF INCOME TAX(EXEMPTIONS), BANGALORE

We heard the parties and perused the record. The assessee has filed application in prescribed Form No.10A on 30/10/2018 before the ld CIT(E), Bengaluru seeking registration u/s 12AA of the Act. While examining the application of the assessee, the ld CIT(E) has called for certain details. Since the assessee did not respond to the notice issued by the ld CIT(E), the ld CIT(E) rejected the application of the assessee for non compliance.

The ld AR submitted that the ld CIT(E) issued letter dated 27/3/2019 calling for various details and has given time up to 10/4/2019 only for furnishing them. One of the requirements of the letter is amendment of trust deed of the assessee by incorporating/modifying certain clauses. The assessee could carry out amendments to the trust deed only on 24/4/2019 and hence the assessee could not respond to the letter issued by ld CIT(E) before 10/4/2019. However the ld CIT(E), without providing for further opportunity, has rejected the application filed by the assessee. Accordingly he prayed that the order passed by ld CIT(E) may be set aside and the assessee may be provided with one more opportunity to furnish all the details.

We heard ld DR and perused the record. Having regard to the submissions made by ld AR, in the interest of natural justice, we agree with the prayer made by ld AR. Accordingly we set aside the order passed by ld CIT(E) and direct him to process the application of the assessee afresh in accordance with the law. The assessee is also directed to cooperate with the ld CIT(E) by furnishing all the details that may be called for by him.

In the result, the appeal of the assessee is allowed for statistical purposes.